会计学院知识库

Currently, China's economy has transitioned from a phase of rapid growth to one of high-quality development in order to adapt to emerging trends. In the foreseeable future, promoting high-quality development will remain the central focus of China's economic progress. As a vital energy source for our nation, coal plays a crucial role in driving real economic growth and providing robust support for social and economic advancement. Against the backdrop of our country's pursuit of high-quality development and its "double carbon" goal, achieving high-quality development within the coal industry holds immense strategic significance for our nation.
Firstly, by combing the literature on the connotation of high-quality development, high-quality development evaluation and high-quality development performance evaluation of coal enterprises, this paper finds that there are few researches on high-quality development of coal enterprises at present, and defines the research direction for the topic selection of this paper. Secondly, this paper expounds the concept of

high-quality development of enterprises based on previous studies; Then, based on the current situation of high-quality development of the coal industry, this paper combined the concept of high-quality development of enterprises and the characteristics of the coal industry, took the new development concept as the guiding ideology, and constructed a

multi-dimensional performance evaluation index system, including 28 indicators in 7 dimensions, including financial performance, 
innovation-driven, green development, safe production, intensive and efficient, open cooperation, and social responsibility. On this basis, entropy weight method and TOPSIS comprehensive evaluation method are used to select China Coal Energy as the study case, and the above evaluation model is used to evaluate and analyze the high-quality development level of China Coal Energy from 2017 to 2022, and the horizontal comparative analysis is carried out with Shenhua China. The study found that the high quality level of China coal energy in the dimensions of green development, intensive efficiency and social responsibility has been continuously improved, but the high quality development score in the dimensions of financial performance, innovation-driven, safe production and open cooperation has fluctuated. The above reasons are analyzed and four suggestions are put forward for the high quality development level of China coal energy, hoping to provide reference for other coal enterprises to achieve high quality
development.